E-invoicing in Germany: 2027 and 2028 for dealers
E-invoicing in Germany for watch dealers. What applies since 2025, who must issue e-invoices in 2027 and 2028, which formats count, and what is exempt.
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Germany's e-invoicing mandate arrives in three steps. For a watch dealer, two questions matter: which of my invoices are affected, and from when?
The timeline
- Since 1 January 2025: every business in Germany must be able to receive e-invoices from other German businesses. If a supplier sends you one, you cannot insist on paper.
- 2025 and 2026: you may still issue paper invoices or plain PDFs to businesses (other electronic formats need the recipient's consent).
- From 1 January 2027: if your turnover in the previous year was above EUR 800,000, your B2B invoices must be e-invoices. Below that, paper and PDF stay allowed for one more year.
- From 1 January 2028: every domestic B2B invoice must be an e-invoice, whatever your size.
Which invoices are affected
The mandate covers invoices between two businesses established in Germany. For a dealer that means:
- Affected: sales to German dealers, to German companies buying a watch as a gift or asset, and invoices you receive from German suppliers (watchmakers, polishers, couriers, other dealers).
- Not affected: sales to private customers (B2C). Most retail sales stay exactly as they are.
- Not affected: small-amount invoices up to EUR 250 gross, and travel tickets.
- Not covered by the German mandate: sales to businesses abroad. Intra-EU and export invoices follow their own rules (see reverse charge).
A sale under the margin scheme (§ 25a UStG) to a German dealer is still a B2B invoice. It needs the e-invoice format once the mandate applies to you, with the margin scheme note and no VAT shown, as before.
A purchase from a private seller is not B2B, so your Ankaufsrechnung is not affected.
What counts as an e-invoice
An e-invoice is a structured electronic format that a machine can read, following the European standard EN 16931. A PDF alone does not count, however neat it looks.
Two formats are used in Germany:
- XRechnung: pure XML. Mandatory for invoices to public authorities, readable by accounting software, unreadable to people without a viewer.
- ZUGFeRD: a PDF with the XML embedded. People read the PDF, software reads the XML. From version 2.0.1, with the MINIMUM and BASIC-WL profiles excluded because they do not carry a full invoice.
For a dealer whose B2B customers are mostly other dealers, ZUGFeRD is the practical choice. The other side can open it like any PDF, and their accounting can import it.
What to do now
- Receiving: make sure your inbox or accounting can read XRechnung and ZUGFeRD files, and keep them in their original format for the retention period (GoBD).
- Check your 2026 turnover. Above EUR 800,000, your B2B invoices must be e-invoices from January 2027.
- Do not wait for 2028. Business customers already prefer invoices their software can import.
- Keep one numbering sequence. Switching tools mid-year is how gaps and duplicate numbers happen.
How ChronoDesk handles it
Every invoice ChronoDesk writes for a business customer is a PDF with ZUGFeRD data inside. Your customer reads the PDF, their accounting reads the data. Private customers get the same PDF they always did.
The tax scheme comes from the watch: you choose it at purchase (margin scheme, standard rate, reverse charge, export) and the invoice follows, with the right note and VAT treatment. Numbering is gapless, cancellations are proper cancellations, and your tax advisor gets a monthly DATEV export. See invoicing.
FAQ
Do I need e-invoices for private customers?
No. The German mandate covers invoices between businesses. Retail sales to private customers are not affected.
Is a PDF by email an e-invoice?
No. A PDF is an "other electronic invoice". It stays allowed for B2B until the end of 2026, or the end of 2027 if your previous-year turnover was EUR 800,000 or less.
Are invoices to dealers in other EU countries affected?
Not by the German mandate, which covers domestic B2B invoices. Other countries have their own timelines, so check where your customer is based.
ChronoDesk is free for 60 days, and the ZUGFeRD invoice is part of it from the first sale. See the plans.
